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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Place of removal determines CENVAT credit entitlement, hinging on when property in goods passes to the buyer or merchant exporter.</h1> Determination of place of removal for CENVAT credit follows the Sale of Goods Act: when a seller delivers goods to a carrier or bailee for transmission without reserving disposal, property passes to the buyer and that handover point (commonly factory gate, warehouse or depot) is the place of removal. For manufacturer-exporters the place of removal is the port/ICD/CFS where the shipping bill is filed; for merchant-exporter transactions it is where property passes from manufacturer to merchant exporter, usually the factory gate, but never beyond the port/ICD/CFS where the shipping bill is filed.

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